2021-08-31-accounts

Charity Registratlon Number 11(K)330 Company Registration number 04884359 SANDCASTLES PRE-SCHOOL PLAYGROUP ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR YEAR ENDING 31 AUGUST 2021

sAND￿LEs PRE-SCHOOL PLAYGROUP CONTENTS Trustees report Page 1-3 Statements of Trustees responsibility Page 4 Statement of financial ae(ivities Page 5 Balance Sheet Page f*7 Notes to flnanclal statements Page8-11

SANDCASTLES PRE-SCHOOL PLAYGROUP TRUSTEES REPORT FOR THE YEAR ENDING 31 AUGUST 2021 The trustees present their annual ￿port and financial ststements for the year ending 31 August 2021. The finanaal ststements have been set out in accordance with the accounting policies set out in note I to the financial statements. OBJECTIVES AND ACTIVITIES The objectives of the charity are: To enhance the development and education of children prlmarily under statutory school age by encouragin8 parents to understand and provide for the need5 of their children through community groups Offering appropriate play, education and care faalities and training courses. tO8ether with the right of parents to tske re5ponsibllity for and to become involved in the activities of such groups. ensuring that suth groups offer opportunitSes for all chlldren whatever their race. culture, religion or means of abillty Encouraging the study of the needs of such children and thelr famllSes and promoting public interest in and reco8nltlon of such needs Instigating and adhering to and furtherin8 the alm of the pre-school alllance The Trustees have paid due regard to guidan￿ Issued by the Charlty Commission on publlc benefit when reviewing the charitys aims and objectives and in planning future artivities. In particular the Trustees conslder how planned activitie5 will contrlbute to those airns and objertives. AcHIEVEmE￿[S AND PERFORMANCE September 2020, we had 14 children leave in July to go to Connor Downs school. We had busy Start to the year wsth 18 children on the register. We also have two children on the new 30hour funding for worklng parents. There was no transltion week for Amanda at Connor School due to strict guidelines around Covid. Amanda started her NVQ3 training for Special Education Needs Coordinator, which is a six- month course. Janice completed new health and safety risks assessments around Covid to make sure it continued to be safe for children. staff. and parents. Amanda Janice, Tania, and Marie have updated their safeguarding training.

I must say that the new children coming into our setting for the first time were amazing as they had to leave their parents at the gate. This year we still held our raffles. Tania placed the hamper one online to help boost funds. We continued fund raising throughout the year Wbth events such as bags for school where playgroup was paid for donated old clothing whith raised £72.IN). We also received an anonymous donation of £ICKI. We held our Christmas play. and due to circumstances, no one was allowed to come and watch it, so Tania recorded the play and Marie put it on a c.d. for the parents to buy. The tombola this year was held outside in the garden a few parents could came and participated. We also had a Christmas hamper to raffle which raised £384 in total. some of which went towards the Christmas party. We a150 had this year Fatherchristmas arrived at playgroup on his sleigh. thi5 again was quite different as he was not allowed into our building. but because it rained so heavily, he came into the garden underthe veranda a￿a. The children were not allowed to go near him, and all parents had to wear a mask. Returning into the new year to yet another Lockdown which was number 3. Marie and Tania had to shield. We offered everyone a place but only 10 children returned until the February half term. Janice asked Tania to do work from home by stsrtlng to put together Bags for home learning for the parents. Tania updated her Makaton tratnin8 during lockdown and Marie also attended two trainin8 c(￿r5e5 via Teams. From March 8 all children returned due to the government reopening of the schools Amanda and Shanthi updated their first aid training. We held Interviews for a new playworker on Wednesday 31st March with Amy. Amanda. and myself. l am pleased to say that Kayleigh was offered the job and aC￿Pted. During the Easter holidays Kayleigh updated her safeguarding training level two and Janice updated her safeguarding level 3. After the Easter break, we have had 9 new children start, and they are all two-year-olds. Thls meant that all staff re￿iVed extra hours until July. We decided asfrom May 10th to have Sports for Tots return to the setting every Monday, funded by the playgroup. Bags for school collerted in June and received £84.￿. We held a summer hamper which I must sav was amazing and this ran alongside our usual raffle and in totsl we raised a £246. FINANCIAL REVIEW The results for the year are shown in the statement of financial activities and show a net profit of £1,578 Iloss of £1.966 in 2020} together with the resep4es brought forward give a totsl reserves figure at the yearend of £39.5781£49501 in 20201. RESERVES POLICY The Trustees aim to hold reserves in funds at an adequate level to support the charitys current and future artivities.

INVESTMENT POLICY The Trustees have considered the most appropriate policy for investing funds and that the current arrangement with short term bank depostts meets the requirement to generate a reasonable return on capital whilst maintaining access to funds for operational purposes. RISK MANAGEMENT The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. The contribution made by volunteers to the charity are immeasurable as they not only run the committee but also help with fundraising and communlty artivities. PLANS FOR THE FUTURE The charity plans to continue the artivities outlined above in the forthcomin8 years and at the time of approving the financial statements, the trustees have a reasonable expectstion that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing these financial statements. STRucfuRE, GOVERNANCE AND MANAGEMEpir Sandcastles pre-school playgroup is a company limited by guarantee governed by Its Memorandum and Artides of Association. tt became a registered charity on 27 October 2003. In the event that the charitable company 15 wound up the members agree to contribute an amount not more than £1 to the assets of the charitable company. SANDCASTLES PRE-SCHOOL PLAYGROUP LlSf OF TRUSTEES FOR THE YEAR ENDING 31 AUGUST 2021 TRUSTEES The Trustees are a150 the Dirertors for the purpose of company law; G Shilston M Tonkin A Allen K Burden L Rescorla G Rescorla J Marrion S Crocker

RECRUITMENT AND INDucfioN OF TRusfEES Subject to approval of the members, the Trustees may appoint a person who is willing to act to be a Trustee. Potential Tru5tee5 meet the Trustees and senior management prior to the proposal as a Trustee. Once appclinted. Trustees undertake an induction into the worklng of the charitable company including observing operational actNity, discussion with staff and reading infomiation suth as financial statements and other evaluation documents. The trustees are legally responsible for the overall control and management of the charity and the Nursery Manager is responsible for the day to day management and administration of the charity and reports to the Trustees. SANDCASTLES PRE-SCHOOL PLAYGROUP STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDING 31 AUGUST 2021 Company law requires the Trustees to prepare financlal ststements for eath financial year which give a true and fair view of the state of affairs of the charity and of the incomin8 resources and application of resources Including the income and expenditure of the charitable company for that year. In preparin8 these finanoal statements the are required to: Select suitable financial statements and then apply them consistently Observe the methods and principals in charity SORP Make judgments and estimates that are reasonable and prudent State whether applicable UK accounting standards have been followed Prepare the financial Statements on the going concern basi5 The Trustees are responsible for keeping adequate accountlng records that disd05e with reasonable acctsracy at any time the financial position of the charity and enable them to ensure that the finanaal statements comply with the Companies Act 2006. They are also responsible for safe guarding the assets of the company and hence fortaking reasonable steps for the prevention and detection of fraud and other irregularities.

SANDCASTLES PRE-SCHOOL PLAYGROUP STATEMENT OF FINANCIAL ACTIVITES FOR THE YEAR ENDING 31 AUGUST 2021 done 2021 Note Donations and Grants £140 Fundraisin8 Income Charitsble Actmties other Incorne £1,112 £67565 £274 El,444 Tatal Income £68.677 Charitable Activitles £67,099 £62,720 £1578 (£1,9661 The ststement of financial activitie5 includes all gains and losses recognised in the year All Income and expenditure derive from corrtlnuin8 attlvltles The charlty has opted to prepare the accounts under Charities SORP {FRS 1021 and Is exempt from preparin8 a cash flow statement on the grounds that it is a small charity

SANDCASTLES PRE-SCHOOL PLAYGROUP BALANCE SHEET FOR THE YEAR ENDING 31 AUGUST 2021 31 Aug zou 31 Aug 2020 Current Assets Business Account £17.871 £21.657 £27,794 £21.657 £50 £49￿1 Savings Account Ltd Co Account Totsl in the Bank £39￿78 Prepa￿ents Computer E uipment Depreciation on Computer Equi. Fixtures and Fittings Depreciation on Fixtures and Fit. Carrylng Amount £8,488 1£8.4681 £8,577 1£8,4921 £106 £8.488 {£8,425) £8.577 {£8,406) £234 Total Assets £39.683 £37,933 Current Uabllltle5 Accounts Payable Reserves Brought Forward £320 £43.998 £148 £43.998 Net Assets (£4,635) (£6,213) Current Yeats £1578 (£1.966) The company was entitled to exemption from a￿lIt under section 477 of the Companies Act 2(M]6 rela￿n8 to small companies. The members have not required the company to obtain an audit in accordaftce with section 476 of the Companies Act 2006. The dirertors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accountin8 records and the preparation of accounts.

These accounts have been prepared in accordan￿ with the provisions applicable to small companies subjert to the small companies regime and in accordance with FRS102 SORP. Signed on behalf of the charbtys Trustees Print Name Ifrsten Burden nature Positkjn Chairman Date 6113r2022

SANDCASTLES PRE-SCHOOL PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 AUGUST 2021 I. ACCOUNTING POLiaES These financial statements have been prepared in accordan￿ with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021. Accounting and Reporting by Charities the statement of recommended prartice for Charities applying FRS 102, the Companies Act 2Crf)6 and UK GenerallYAc￿pted practi￿ as it appllesfrom I January 2015. The Charity is a Public Benefft Entity as deflned by FRS 102. The finan￿31 statements are prepared in Sterlin& whith 15 the functional currency of the charity. Monetary amounts are rounded tothe nearest £. At the tlme of approvin8 the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the 80in8 concem basis of accountin8 in preparing these financial statements. Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably and it is probable that income will be received. Liabilities are recognised as soon as there is a lyl or constructlve obligation committing the charity to pay out resources. Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuatlon, net of depreciation and any impairment k>55es. Depreciation is recognised so as to write off the cost or valuation of assets less their residual value5 over their useful lives on the following bases: Plant and machinery Fixtures and fittings 4 YEARS 4 YEARS The gain or loss arising on the disposal of an asset is determined as the dsfference between the sale proceeds and the carrying value of the a&%et. and is recognised in net income/expenditure for the year. The company being a re8i5tered charity is exempt from corporation tax.

1. DONATIONS AND LEGACIES 2021 2020 140 274 Donations and grants Fundraisin8 1.1
2. CHARITABLE ACTivmES Funded Fees 62.682 55,240 Nursery Fees 4,883 3,657 Total 67,565 58.897 Charitable activities 2021 Charitable artlvltles 2020

3. EXPENDITURE ON CHARITABLE AcnvmES 2021 2020 Staff costs Depreciation Rent Consumables Play Materials Play Activities Refreshments Cleaning and Waste Disposal Equipment Lease Repalrs and Renewals Insurance IT Software Payroll and Bookkeeping Fees Postage Professional Fees Staff Tr3ining/clothing Stationary Telephone & Internet Governance Costs Miscellaneous 56,421 128 2,650 508 696 49,673 166 3,075 732 658 477 196 738 370 645 134 2,293 397 216 552 854 374 2,280 256 785 538 136 474 2,057 187 50 i(K) 163 Total unrestricted funds Yr ending 31 Aug 2021 67.099 Total unrestricted funds Yr ending 31 Aug 2020 62,720

4. SUPPORT cosrs AND GOVERNANCE 2021 £ 2020 £ Operating lease charges Independent examiner fees 631 458 50 508 731

5. TRUSTEES None of the trustee5 have been pald any remuneration or re￿1ved any other benefits from an ernployment with thelr charity or a ￿lated entity. No Trustee expen5e5 have been incurred.
6. RELATED PARTY TRAN￿4￿10N5 Remuneratlon of key management personnel 2021 20,280 2020 19,658
7. EMPLOYEES 2021 2020 The Average number of employees during the year was Employment costs Pension costs 55,810 611 56,421 49,121 552 49,673

8. TANGIBLE FIXEO ASSE[5 Computer Equipment £ Fixtures and Fittings E Total £ At I September 2020 Addltlons At 31 August 2021 8,577 17,065 ,577 17,065 Deprttiation At I September 2020 Depreciation charge At 31 August 2021 8,425 43 8.407 86 8,492 16.665 166 16,831 Carryin8 Amount At 31 August 2021 20 86 106 At 31 August 2020 63 171 234 io

9. OTHER CREDITORS FALUNG DUE wfTriiN ONE YEAR 2021 £ 631 2020 £ 458 Other creditors

10. OPERATING LEASE COMMrrMENT5 At the reporting end date the charlty had outstandin8 Commitments for future minimum lease payments under non-cancellable leases, which fall due as follows: 2021 £ 2020 £ 458 229 Within one year Between 2 and S years 631 li

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of SAND C45TLES PÉE-KCH QOL PLA YGT/2oL4 On accounts for tho y•ar 6nd8d 3/ Au&uJT?021 Charity no (rf any) /100330 Sèt out on pago8 I report to the trustees on my examination of the ¢¢ounts of th8 above Responslbllltles and basls of r8POrt As the charitys trustees, you a￿ ￿spOnsIble for th8 preparation of th8 accounts in accordance with the requirements of the Charities Act 2011 (Ih8 A("l. I report in respect of my examination of the Trust's accounts ¢arrled out under section 145 of the 2011 Act and in carying out my examination. I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Indepondont trhe Charity's gross income exceeded £250.000 and l am qualified to examlnerfs Statemènt urKlertake the examination by being a qualified member of [insert name of appli¢able listed bodyll. Delete I l il not 8ppli¢able. I have compl8t8d my examlnatlon. I confimi that no material matters have come to my attention in connection vith the examination {other than that discbosed below.) ¥hich grrfes me cause to belleve that in, any material respe¢L' the accounting re￿rdS were not kept in accordance wlth section 130 of the Charities Acl: or the accounts did not a¢¢ord with the accounling records; or the accounts did not comply with the applicable requirements conceming the fomi and content of accounts set oul in the Charities {Accounts and Reports) Regulatlons 2008 other than any requirement that the accounts grve a Irue and fairf view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters In connectlon with the examination to which attention should be dravm in this report in order to enable a proper understanding of the a¢¢ounts to be r8ach8d. . Please delete the words in the brackets rf th8y do not apply. SIgn￿. Date: // aoa Name: Relevant professional quallflcatlon{s) or body M46)7 - 4FI / ttCCoL4 L/Tr)ThJ) IER Oct 2018

(If any): Addrnss: Section 8 Disclosure Only complete rf the examiner needs to highlight material matters of concern (see CC32. Independent examinats'on of charity accounts.. directions and guidanc8 for examineTS). Give here brlef datalls of any Items that the examiner wishes to disclose. IER Oct 2018

PIPPA ARTHUR A ¢ ¢ O U * Y A 11 ¢ Y rtonthe Ip I rePirt￿the accLwllts ofd*th•ity fr¢tsYe4rFJ¥l )udAu8DIt2021. fwrvierf. h8v¢fyMb¢mmet: or this r¢pwL 18Maknk￿aOw. town. Tel 017￿)y￿￿)3 ttwal TR276DP. m￿lIe 07874 2X)574 wekn.te